Section 22C explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Section 22C required the trustee of a public trust that was already registered, deemed registered or awaiting registration when the 1955 amendment came into force to send, within three months, a signed and verified memorandum of the particulars of the trust's immovable property to the officers named in section 18(7), for filing in Book 1.
This article explains section 22C as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it.
Trustees of trusts deemed registered under section 28 read with Schedule A, registered earlier on an application under section 18, or with an application pending on "the said date" had to send a memorandum in the prescribed form within three months from the said date, giving the particulars of the trust's immovable property, including the name and description of the trust. It is signed and verified by the trustee or a specially authorised agent. For trusts deemed registered under section 28 read with Schedule AA, the "said date" is a different, later date.
Origin of section 22C
Sections 22B and 22C were inserted by Bom. 23 of 1955, s. 3. The footnotes show that the original section was renumbered as sub-section (1) by Bom. 6 of 1960, s. 14(1), and that its wording was amended by that Act (the reference to "section 28, read with Schedule A", and the list of officers). The words "for the purpose of filing in Book 1 under section 89 of the Indian Registration Act, 1908, in its application to the State of Maharashtra" were substituted for "for the purposes of registration" by Mah. 20 of 1971, s. 11. Sub-section (2) was inserted in the same period, as the text shows.
Like section 22B, this is a transitional provision with a deadline counted from "the said date". The Act as printed in 2018 does not give any later period. If you are examining an older trust's papers, the question is whether the memorandum was sent and filed, not whether a new duty arises today. Lawyers and buyers who need that done properly can ask for legal due diligence before relying on a register entry.
Sub-section (1): the memorandum
| Element | Words of the section |
|---|---|
| Who | "The trustee of such public trust" |
| Which trusts | (a) deemed registered under section 28, read with Schedule A; (b) registered under the Act before the coming into force of the Bombay Public Trusts (Amendment) Act, 1955 ("the said date") on an application under section 18; (c) an application under section 18 pending on the said date |
| When | "within three months from the said date" |
| What | "a memorandum in the prescribed form containing the particulars, including the name and description of the public trust, relating to the immovable property of such public trust" |
| To whom | "the officers specified in sub-section (7) of section 18" |
| Purpose | "for the purpose of filing in Book 1 under section 89 of the Indian Registration Act, 1908, in its application to the State of Maharashtra" |
| Signing | "signed and verified in the prescribed manner by the trustee or his agent specially authorised by him in this behalf" |
The form is prescribed by the rules and is not set out in this article, so check the current Maharashtra Public Trusts Rules for it. Section 18(7) is not set out here either; read it in the current official text.
The Indian Registration Act, 1908 is named in the text as printed. Check the law now in force on registration of documents before relying on that reference; this article names no replacement.
Sub-section (2): trusts under Schedule AA
Sub-section (2), inserted later, says that "in the case of a public trust deemed to have been registered under section 28 read with Schedule AA, the provisions of sub-section (1) shall apply with the modification that the said date shall refer to the date of the coming into force of the Bombay Public Trusts (Unification and Amendment) Act, 1959". So, for those trusts, the three-month period runs from that date, not from the 1955 date. The margin note beside the text refers to Bom. VI of 1960. The text prints no calendar date for either event.
The Schedules list the earlier enactments under which some trusts were registered; see Schedules A and AA: the earlier trust laws repealed in Maharashtra and Sections 28 and 28A.
Section 22C compared with section 22B
| Point | Section 22B | Section 22C |
|---|---|---|
| What is sent | A written application to register the property in the name of the trust | A memorandum of particulars of the immovable property |
| To whom | The Deputy or Assistant Charity Commissioner who made or holds the entries | The officers specified in section 18(7) |
| Purpose | The officer specifies the trust's name against the entries | Filing in Book 1 under section 89 of the Indian Registration Act, 1908 |
| Period | Three months from the said date | Three months from the said date (a different date for Schedule AA trusts) |
Read them together with Section 22B.
Illustration. A trust in Ahmednagar was registered under an earlier enactment listed in Schedule A and deemed registered under the 1950 Act. A buyer's lawyer, doing diligence on a plot the trust wants to sell, asks for evidence that a memorandum of the trust's immovable property was sent and filed under section 22C and that the register carries the entry. The trustees locate the old acknowledgment and the register extract. The lawyer also checks the separate rule that the previous sanction of the Charity Commissioner is needed for sale, exchange, gift and long leases of immovable property: see section 36, which is not set out here.
What the text does not say
- It prints no penalty for failure to send the memorandum.
- It prints no format or fee; the form is "prescribed".
- It does not say how a lost memorandum is replaced.
For the sister provision on the sub-registrar's copy and the officers that receive entries, read Sections 28 and 28A.
Need help checking whether property particulars were filed?
Our team can compare your trust's papers, the register entries and the filed memorandum, and flag gaps before a sale, lease or loan. Speak to us about legal due diligence.
Key takeaways
- Section 22C is a transitional duty, counted from "the said date" in the 1955 amending Act.
- The trustee sends a memorandum of the particulars of immovable property, signed and verified, to the officers named in section 18(7), for filing in Book 1.
- Trusts deemed registered under section 28 read with Schedule AA use a different date: the commencement of the 1959 Unification and Amendment Act.
- No penalty or fee is printed in the section; the form is prescribed.
- The Indian Registration Act, 1908 is named as printed; check the law now in force.
Read next
- Section 22B: registering trust property in the name of the public trust
- Sections 28 and 28A: trusts registered under earlier Acts and the memorandum to the sub-registrar
- Schedules A and AA: the earlier trust laws repealed in Maharashtra
- How to register a trust deed with the sub-registrar
Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.